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A manufacturer of miniatures has enquired whether it can sell complementary products (brushes, paints) under the general VAT regime and within its existing IAE heading. The DGT has ruled that the equivalence surcharge regime must be applied to these products and that the entity must register under a specific IAE heading for the retail trade of such items.
Cuestión planteada Posibilidad, dado su carácter accesorio, de tributar por dichas ventas en el régimen general del Impuesto sobre el Valor Añadido y no en el régimen especial de recargo de equivalencia. Posibilidad de efectuar dichas ventas dentro del mismo epígrafe del Impuesto sobre Actividades Económicas.
La venta de productos adquiridos a terceros sin transformación (como pinceles o pinturas) obliga a tributar por el régimen especial de recargo de equivalencia, constituyendo un sector diferenciado de la actividad principal. Asimismo, el epígrafe de fabricación no habilita para la venta de productos no fabricados por el propio sujeto pasivo, siendo necesario el alta en el epígrafe 652.2 de la sección primera del IAE.
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